「For a year. a year.」に関連した英語例文の一覧と使い方(83ページ目) - Weblio英語例文検索

To this end, in accordance with the 'New Five-Year Clinical Trial Promotion Plan', clinical trial/research human resources shall be intensively channelled into around 40 core hospitals and medical bases in order to centralize skills and train staff, and at the same time a liaison framework shall be established to facilitate efficient and speedy multinational clinical trials and clinical researches. Specifically, assistance shall be given for the respective provision of 10 medical institutions as core hospitals and 30 as medical bases. (Fiscal 2007 ~ )例文帳に追加

そのため、「新たな治験活性化５カ年計画」に基づき、中核病院・拠点医療機関 40か所程度に治験・臨床研究の人材を集中的に投入し、技能の集約化とスタッフの育成を図るとともに、効率的かつ迅速に国際共同治験・臨床研究が実施できる連携体制を構築する。具体的には、中核病院として 10 か所の医療機関、拠点医療機関として 30か所の医療機関に対し、それぞれ整備のための助成を行う。（2007 年度～） - 厚生労働省

In the future, the country will face further aging of society with fewer children and move into a full-fledged era of population decrease .(National Institute of Population and Social Security Research, “Population Projection for Japan” [December 2006], Hereinafter referred to as “the new population projection”) 1.According to the projection of medium-fertility and medium-mortality, the result shows that the total fertility rate will rise to 1.26, and the population will fall below 90 million people. Also, the aging rate will rise to about 40 % and the number of infants born each year will fall below 500 hundred thousand people .(Chart 1-2-1).例文帳に追加

国立社会保障・人口問題研究所「日本の将来推計人口（平成18年12月推計）」（以下「新人口推計」という。）1 によれば、今後、一層少子高齢化が進行し、本格的な人口減少社会になる見通しとなっている。そのうち、出生中位・死亡中位の推計によれば、2055（平成67）年には合計特殊出生率は1．26、人口は9,000万人を下回り、高齢化率は約４割、１年間に生まれる子どもの数は50万人を下回る、という姿が示されている（図表１−２−１）。 - 厚生労働省

Article 40-4 (1) Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as "taxable retained income" in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第四十条の四　次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。 - 日本法令外国語訳データベースシステム

Article 40-5 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as "taxed amount of dividend, etc."), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the "amount of dividend, etc." ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article: 例文帳に追加

第四十条の五　その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。 - 日本法令外国語訳データベースシステム

The method specified by an ordinance of the competent ministry set forth in Article 144-7, paragraph 1, item 2 of the Act shall be the method in which the amount of the net assets of the Member Commodity Exchange Surviving an Absorption-Type Merger is deemed to be the amount obtained by subtracting the amount listed in item 7 from the total of the amounts listed in items 1 to 6 inclusive as on the calculation date (which means the Absorption-Type Merger contract day [in the case where the calculation date which is different from the Absorption-Type Merger contract day is specified (limited to during the period between said Absorption-Type Merger contract day and the day when the Absorption-Type Merger came into effect) by said contract, said date]) (in the case where said obtained amount is less than five million yen, the amount shall be five million yen): (i) the amount of capital; (ii) the amount of capital reserve; (iii) the amount of profit reserve; (iv) the amount of surplus prescribed in Article 446 of the Company Act; (v) the amount pertaining to valuation/translation difference as of the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger); (vi) the book value of the rights to subscribe for new shares of stock; (vii) the total amount of a person’s own shares and the book value of the rights to - 101 - subscribe for new shares of stock. 例文帳に追加

法第百四十四条の七第一項第二号に規定する主務省令で定める方法は、算定基準日（吸 収合併契約を締結した日（当該吸収合併契約により当該吸収合併契約を締結した日と異な る時（当該吸収合併契約を締結した日後から吸収合併の効力が生ずる時までの間の時に限 る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第 一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が 五百万円を下回る場合にあっては、五百万円）をもって吸収合併存続株式会社商品取引所 の純資産額とする方法とする。一資本金の額 二資本準備金の額 三利益準備金の額 四会社法第四百四十六条に規定する剰余金の額 五最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社 商品取引所の成立の日）における評価・換算差額等に係る額 六新株予約権の帳簿価額 七自己株式及び自己新株予約権の帳簿価額の合計額 - 経済産業省

(i) The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as "listed shares, etc." in the next item) had owned, on December 31st of the year preceding the year containing the date of transfer (hereinafter referred to as the "base date" in this paragraph), the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares (or issued units of investment in the case of an investment corporation prescribed in Article 2(12) of the Act on Investment Trust and Investment Corporation) or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as "issued shares, etc." in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc. 例文帳に追加

一　譲渡年の前年の十二月三十一日（以下この項において「基準日」という。）において、その株式又は出資（金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。）に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人にあつては、発行済みの投資口）又は出資（当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五を超える数又は金額の株式又は出資（当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。）を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡 - 日本法令外国語訳データベースシステム

The subject-matter defined by a claim in an application for a patent in Canada (the “pending application”) must not have been disclosed (a) more than one year before the filing date by the applicant, or by a person who obtained knowledge, directly or indirectly, from the applicant, in such a manner that the subject-matter became available to the public in Canada or elsewhere; (b) before the claim date by a person not mentioned in paragraph (a) in such a manner that the subject-matter became available to the public in Canada or elsewhere; (c) in an application for a patent that is filed in Canada by a person other than the applicant, and has a filing date that is before the claim date; or (d) in an application (the “co-pending application”) for a patent that is filed in Canada by a person other than the applicant and has a filing date that is on or after the claim date if 例文帳に追加

カナダ特許出願(以下「係属中の出願」と称する)におけるクレームで特定された主題は，次の開示がされていないことを要する: (a) 出願日より1年を超える前に，出願人により又は出願人から直接的か間接的かを問わず知った者により，カナダ又は他の場所において，その主題が公衆の利用に供される方法でされた開示 (b) クレーム日より前に，(a)に述べた者以外の者によりカナダ若しくは他の場所において，その主題が公衆の利用に供される方法でされた開示 (c) 出願人以外の者によりされ，かつ，その出願日がクレーム日より前であるカナダ特許出願においてされた開示 (d) 出願人以外の者によりされ，かつ，その出願日がクレーム日以後であるカナダ特許出願(以下「同時係属中の出願」と称する)においてされた開示であって，次の条件に該当するもの - 特許庁

Article 86 (1) A person who has an address or a place of business in the region of the municipalities along the sea area for which each Sea-area Fisheries Adjustment Commission is established (including the municipalities not lying along the sea, but designated by the Agriculture, Forestry and Fisheries Minister for such a special reason that there are numerous persons operating or engaged in fisheries in said sea area and having addresses or places of business in the region of the municipalities) and operates a fishery using a fishing boat or is engaged in the gathering, catch or culture of aquatic animals and plants using a fishing boat for fishery managers for 90 days or more per year, has a voting right for selecting a commission member of the Sea-area Fisheries Adjustment Commission and is eligible for election for the commission member. 例文帳に追加

第八十六条　海区漁業調整委員会が設置される海区に沿う市町村（海に沿わない市町村であつて、当該海区において漁業を営み又はこれに従事する者が相当数その区域内に住所又は事業場を有している等特別の事由によつて農林水産大臣が指定したものを含む。）の区域内に住所又は事業場を有する者であつて、一年に九十日以上、漁船を使用する漁業を営み又は漁業者のために漁船を使用して行う水産動植物の採捕若しくは養殖に従事するものは、海区漁業調整委員会の委員の選挙権及び被選挙権を有する。 - 日本法令外国語訳データベースシステム

Article 53-2 Where a registered trademark is a trademark pertaining to a right to a trademark (limited to a right equivalent to a trademark right) held by a person in a country of the Union to the Paris Convention, a member of the World Trade Organization or a Contracting Party to the Trademark Law Treaty or a trademark similar thereto, and the designated goods or designated services thereof are goods or services pertaining to the said right or goods or services similar thereto, and further, the application for trademark registration was filed without the approval of the person who has the right pertaining to the trademark, without a just cause, by his/her agent or representative or by his/her former agent or representative within one year prior to the filing date of the trademark registration, the person who has the right pertaining to the trademark may file a request for a trial for rescission of the trademark registration. 例文帳に追加

第五十三条の二　登録商標がパリ条約の同盟国、世界貿易機関の加盟国若しくは商標法条約の締約国において商標に関する権利（商標権に相当する権利に限る。）を有する者の当該権利に係る商標又はこれに類似する商標であつて当該権利に係る商品若しくは役務又はこれらに類似する商品若しくは役務を指定商品又は指定役務とするものであり、かつ、その商標登録出願が、正当な理由がないのに、その商標に関する権利を有する者の承諾を得ないでその代理人若しくは代表者又は当該商標登録出願の日前一年以内に代理人若しくは代表者であつた者によつてされたものであるときは、その商標に関する権利を有する者は、当該商標登録を取り消すことについて審判を請求することができる。 - 日本法令外国語訳データベースシステム

A resident of a Contracting State shall be a qualified person for a taxable year only if such resident is either: a) an individual; b) a qualified governmental entity; c) a company (including a company participating in a dual listed company arrangement), if its principal class of shares is listed or registered on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; d) a person other than an individual or a company, if the principal class of units in that person is listed or admitted to dealings on a recognised stock exchange specified in clause (i) or (ii) of subparagraph d) of paragraph 6 and is regularly traded on one or more recognised stock exchanges; e) a pension fund, provided that as of the end of the prior taxable year more than 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State; f) an organisation established under the law of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purposes, provided that all or part of its income, profits or gains may be exempt from tax under the domestic law of that Contracting State; or g) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of the provisions of subparagraphs a) to f) of this paragraph own, directly or indirectly, at least 50 per cent of the aggregate vote and value of the shares of the person, or at least 50 per cent of the beneficial interests in the person. 例文帳に追加

一方の締約国の居住者が次の(a)から(g)までに掲げる者のいずれかに該当する場合には、当該一方の締約国の居住者は、各課税年度において適格者とする。(a)個人(b)適格政府機関(c)法人（二元上場法人に関する取決めに参加する法人を含むものとし、その主たる種類の株式が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は登録され、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(d)個人又は法人以外の者（その主たる種類の持分証券が、６(d)(i)又は(ii)に規定する公認の有価証券市場に上場され、又は当該公認の有価証券市場において取引が認められ、かつ、一又は二以上の公認の有価証券市場において通常取引されるものに限る。）(e)年金基金（当該課税年度の直前の課税年度の終了の日においてその受益者、構成員又は参加者の五十パーセントを超えるものがいずれかの締約国の居住者である個人であるものに限る。）(f)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得、利得又は収益の全部又は一部に対する租税が免除されるものに限る。）(g)個人以外の者（その者の株式の議決権及び価値の五十パーセント以上又はその者の受益に関する持分の五十パーセント以上を(a)から(f)までに掲げる適格者であるいずれかの締約国の居住者が直接又は間接に所有する場合に限る。） - 財務省

(2) A person who intends to prepare a textbook for school education by reproduction of a work or works contained in a school textbook by enlarging the letters and characters, illustrations, etc. [of such work(s)] pursuant to the provisions of the preceding paragraph (textbooks for school education shall in this paragraph be limited to only those which reproduce the whole or a considerable portion of a work that is printed in the relevant school textbook; such textbooks for school education being in this paragraph referred to as "large-print textbooks for school education") shall give advance notice to the publisher of the said textbook and, in the case where copies of such large-print textbook for school education are to be distributed for profit-making purposes, pay to the holder(s) of the copyright compensation, the amount of which will be fixed each year by the Commissioner of the Agency for Cultural Affairs in proportion to the amount of compensation provided for in paragraph (2) of the preceding Article. 例文帳に追加

２　前項の規定により文字、図形等を拡大して複製する教科用の図書（当該教科用図書に掲載された著作物の全部又は相当部分を複製するものに限る。以下この項において「教科用拡大図書」という。）を作成しようとする者は、あらかじめ当該教科用図書を発行する者にその旨を通知するとともに、営利を目的として当該教科用拡大図書を頒布する場合にあつては、前条第二項に規定する補償金の額に準じて文化庁長官が毎年定める額の補償金を当該著作物の著作権者に支払わなければならない。 - 日本法令外国語訳データベースシステム

iv) By way of allowing a person who receives the disclosure to copy information to a file stored on a computer (including input-output devices; hereinafter the same shall apply in this item) used by said person through use of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the competent minister and a computer used by the person who receives the disclosure through an electric telecommunication line) (limited to cases where a request for disclosure has been made via an electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technologies for Administrative Procedures (Act No. 151 of 2002) as prescribed in said paragraph): 100 yen per case plus 240 yen each for every 0.5 MB (in the case of allowing such person to copy all information recorded in the file for the fiscal year for which a request for disclosure has been made, 100 yen per case plus 880 yen each for every 200 MB 例文帳に追加

四　電子情報処理組織（主務大臣の使用に係る電子計算機（入出力装置を含む。以下この号において同じ。）と開示を受ける者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用して開示を受ける者の使用に係る電子計算機に備えられたファイルに複写させる方法（行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して開示請求があった場合に限る。）　一件につき百円に〇・五メガバイトまでごとに二百四十円（開示請求に係る年度のファイル記録事項のすべてを複写させる場合にあっては、二百メガバイトまでごとに八百八十円）を加えた額 - 日本法令外国語訳データベースシステム

Article 66-4 (1) Where a corporation has, in each business year beginning on or after April 1, 1986, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said corporation (meaning a foreign corporation that has a relationship with the said corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (6) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order; hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said corporation's income for the said business year and its liquidation income due to dissolution (excluding dissolution as a result of a merger; hereinafter the same shall apply in this Article) (liquidation income shall include the income of a corporation that is liable for corporation tax on liquidation income for the business year when liquidation is in progress, and any amount that shall be deemed to be liquidation income due to dissolution pursuant to the provision of Article 103(1)(ii) of the said Act; the same shall apply in paragraph (7)), the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十六条の四　法人が、昭和六十一年四月一日以後に開始する各事業年度において、当該法人に係る国外関連者（外国法人で、当該法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第六項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該法人の当該事業年度の所得及び解散（合併による解散を除く。以下この条において同じ。）による清算所得（清算所得に対する法人税を課される法人の清算中の事業年度の所得及び同法第百三条第一項第二号の規定により解散による清算所得とみなされる金額を含む。第七項において同じ。）に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

When seeking to obtain approval for the abolishment of the Business of Assuming Commodity Transaction Debts or a resolution of dissolution prescribed in the provisions of Article 183 of the Act, a Commodity Clearing Organization shall attach the following documents to a written application for approval and submit them to the competent minister: (i) a document stating the reasons for the abolishment or dissolution; (ii) the minutes of a general meeting of shareholders (in the case of a Member Commodity Exchange which is approved based on the provisions of Article 173, paragraph 1 of the Act, a general meeting of Members) or another document certifying that the necessary procedures for approval have been followed; (iii) accounting documents, etc. for the most recent business year and detailed statements thereof; (iv) a document stating the method of completion of the Business of Assuming Commodity Transaction Debts. 例文帳に追加

商品取引清算機関は、法第百八十三条の規定による商品取引債務引受業の廃止又は解 散の決議の認可を受けようとするときは、認可申請書に次に掲げる書類を添付して主務大 臣に提出するものとする。 一廃止又は解散の理由を記載した書面 二株主総会（法第百七十三条第一項の規定に基づく承認を受けた会員商品取引所に あっては、会員総会）の議事録その他必要な手続があったことを証する書面 三直前事業年度の計算書類等及びその附属明細書 四商品取引債務引受業の結了の方法を記載した書面 - 経済産業省

(4) Even where a resident has not filed a final return form for the year for which he/she seeks deduction pursuant to the provision of paragraph (1) or paragraph (2) or has filed a final return form without a statement made therein or written statement attached thereto regarding the whole or part of the amount to be deducted, the district director may, when he/she finds any unavoidable reason for the resident's failure to file a necessary final return form, make a necessary statement therein or attach a necessary written statement thereto, apply the provision of paragraph (1) or paragraph (2) to any amount for which the statement or written statement set forth in the said paragraph has not been made or attached, only if a document containing the statement set forth in the said paragraph and a written statement set forth in the said paragraph are submitted. 例文帳に追加

４　税務署長は、第一項若しくは第二項の規定による控除を受けようとする年分の確定申告書の提出がなかつた場合又は当該控除をされるべきこととなる金額の全部若しくは一部についての前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、同項の記載をした書類及び同項の明細書の提出があつた場合に限り、同項の記載又は明細書の添付がなかつた金額につき第一項又は第二項の規定を適用することができる。 - 日本法令外国語訳データベースシステム

Article 26 (1) A person who manufactures or imports a Class II Specified Chemical Substance, or a person who imports a product that is specified by Cabinet Order and in which a Class II Specified Chemical Substance is used (hereinafter referred to as a "product using a Class II Specified Chemical Substance") shall, for each Class II Specified Chemical Substance or each product using a Class II Specified Chemical Substance, notify the Minister of Economy, Trade and Industry, each fiscal year, of the planned quantity of manufacture or planned quantity of import of said Class II Specified Chemical Substance or the planned quantity of import of said product using a Class II Specified Chemical Substance, and other matters specified by an Ordinance of the Ministry of Economy, Trade and Industry, pursuant to the provisions of an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that this shall not apply to the case where a person manufactures or imports a Class II Specified Chemical Substance or imports a product using a Class II Specified Chemical Substance for testing and research purposes. 例文帳に追加

第二十六条　第二種特定化学物質を製造し、若しくは輸入する者又は政令で定める製品で第二種特定化学物質が使用されているもの（以下「第二種特定化学物質使用製品」という。）を輸入する者は、経済産業省令で定めるところにより、第二種特定化学物質又は第二種特定化学物質使用製品ごとに、毎年度、当該第二種特定化学物質の製造予定数量若しくは輸入予定数量又は当該第二種特定化学物質使用製品の輸入予定数量その他経済産業省令で定める事項を経済産業大臣に届け出なければならない。ただし、試験研究のため、第二種特定化学物質を製造し、若しくは輸入するとき、又は第二種特定化学物質使用製品を輸入するときは、この限りでない。 - 日本法令外国語訳データベースシステム

Any payment must include the information on the name and the address of the person who makes it, as well as the necessary data allowing an easy identification of the purpose of the payment. (a) In the case of an operation relating to a patent application, a patent, a certificate application or certificate, these data shall be composed of: - if it concerns a Luxembourgian patent or a certificate: the filing number; - if it concerns an European or international patent: the more recent between the filing number and publication number; - the filing date of the application for patent or certificate; - the name of the owner; - a reference to the nature of the operation in question; - the amount of the fee or the fees. (b) In the case of a payment of annual fee, these data must be composed of: - the patent year for which the fee is due; - the elements referred to under (a) above. (c) In the case of a payment of a bill of the Service, the data shall be composed of the number and the date of the issuance of the bill as well as the name of the issuer of the bill.例文帳に追加

納付にはすべて，その納付者の住所及び名称の表示，並びに納付目的を容易に特定できる必要資料を備えなければならない。 (a) 特許出願，特許，証明書申請，又は証明書に関する処理手続の場合は，これらの資料は，次の事項から構成されなければならない。 －ルクセンブルク特許又は証明書に関する場合は，出願番号 －欧州特許又は国際特許に関する場合は，出願番号及び公告番号中，最新の番号 －特許又は証明書についての出願(申請)日 －権利者の名称 －対象処理手続の性格についての言及 －1つ又は複数の手数料の金額 (b) 年金の納付の場合は，これらの資料は，次の事項から構成されなければならない。 －手数料の納付対象である特許年次 －(a)に掲げた要素 (c) 庁の請求書に対する納付の場合は，当該資料は，当該請求書発行の番号，日付及び名称から構成されなければならない。 - 特許庁

Article 199 The provisions of Article 97, Article 97-2, paragraphs (1) and (2), Article 98, Article 99, paragraphs (1), (2) and (4) to (6), Article 100 and Article 100-2 shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Insurance Company, etc.; the provisions of Article 99, paragraphs (3) and (7) to (10) inclusive shall apply mutatis mutandis to the business of the branch offices, etc. of a Foreign Life Insurance Company, etc.; the provisions of Article 101 to 105 inclusive shall apply mutatis mutandis to a concerted activity carried out by a Foreign Non-Life Insurance Company, etc. with another Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc.); and the provisions of Article 7-2, Article 109, Article 110, paragraphs (1) and (3), Article 111, paragraph (1) and paragraphs (3) to (6) inclusive, Article 112, Article 114 to 118 inclusive, and Article 120 to 122 inclusive shall apply mutatis mutandis to a Foreign Insurance Company, etc. In this case, the term "Article 3, paragraph (2)" in Article 97, paragraph (1) shall be deemed to be replaced with "Article 185, paragraph (2)"; the term "Mutual Company" in Article 99, paragraph (6) shall be deemed to be replaced with "Foreign Mutual Company"; the term "In the case where the license of Article 3, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 133 or 134 of that Act, or in the case where the license of Article 3, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "In the case where the license of Article 185, paragraph (1) of the Insurance Business Act is cancelled pursuant to the provision of Article 205 or 206 of that Act, or in the case where the license of Article 185, paragraph (1) of that Act loses its effect pursuant to the provision of Article 273 of that Act"; the term "Article 3, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 133 or 134 of that Act" in Article 99, paragraph (8) shall be deemed to be replaced with "Article 185, paragraph (1) of the Insurance Business Act pursuant to the provision of Article 205 or 206 of that Act"; the term "Article 111, paragraphs (1) and (2)" in Article 99, paragraph (9) shall be deemed to be replaced with "Article 111, paragraph (1) as applied mutatis mutandis pursuant to Article 199"; the term "business year" in Article 109 shall be deemed to be replaced with "business year in Japan"; the term "for each business year, prepare an interim business report and business report describing the status of its business and property" in Article 110, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare an interim business report and business report describing the status of its business and property in Japan"; the term "for each business year, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property" in Article 111, paragraph (1) shall be deemed to be replaced with "for each business year in Japan, prepare explanatory documents describing the matters specified by a Cabinet Office Ordinance as pertaining to the status of its business and property in Japan"; the term "its head office or principal office and its branch offices or secondary offices, or any other equivalent place specified by a Cabinet Office Ordinance" in Article 111, paragraphs (1) and (4) shall be deemed to be replaced with "the branch office of the Foreign Insurance Company, etc. in Japan or any other equivalent place specified by a Cabinet Office Ordinance"; the term "business and property of the Insurance Company and its Subsidiary Company, etc." in Article 111, paragraph (6) shall be deemed to be replaced with "business and property of the Foreign Insurance Company, etc. in Japan"; the term "owns" in Article 112, paragraph (1) shall be deemed to be replaced with "owns in Japan"; the term ", pursuant to the provisions of a Cabinet Office Ordinance" in Article 112, paragraph (1) shall be deemed to be deleted; the term "set aside as a reserve" in Article 112, paragraph (2) shall be deemed to be replaced with "set aside in Japan as a reserve;" the term "Policyholders" in Article 114, paragraph (1) shall be deemed to be replaced with "Policyholders in Japan"; the terms "within its portfolio" and "set aside as price fluctuation reserve" in Article 115, paragraph (1) shall be deemed to be replaced with "within its portfolio in Japan" and "set aside in Japan as price fluctuation reserve," respectively; the term "Shares, etc." in Article 115, paragraph (2) shall be deemed to be replaced with "Shares, etc. in Japan"; the terms "each accounting period," "insurance contracts" and "set aside a certain amount of money" in Article 116, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan" and "set aside in Japan a certain amount of money," respectively; the term "funding the policy reserve" in Article 116, paragraph (2) shall be deemed to be replaced with "funding in Japan the policy reserve"; the term "insurance contract" in Article 116, paragraph (3) shall be deemed to be replaced with "insurance contract in Japan"; the terms "each accounting period," "insurance contracts," "as expenditure" and "reserve for outstanding claims" in Article 117, paragraph (1) shall be deemed to be replaced with "each accounting period of the business year in Japan," "insurance contracts in Japan," "in Japan as expenditure" and "reserve for outstanding claims in Japan," respectively; the terms "insurance contract specified by a Cabinet Office Ordinance" and "create" in Article 118, paragraph (1) shall be deemed to be replaced with "insurance contract in Japan specified by a Cabinet Office Ordinance" and "create in Japan," respectively; the terms "board of directors," "Life Insurance Company or a Non-Life Insurance Company meeting the requirements specified by a Cabinet Office Ordinance," "actuary" and "method of calculating insurance premiums" in Article 120, paragraph (1) shall be deemed to be replaced with "representative person," "Foreign Life Insurance Company, etc. or a Foreign Non-Life Insurance Company, etc. meeting the requirements specified by a Cabinet Office Ordinance," "actuary of the Foreign Insurance Company, etc. in Japan" and "method of calculating the insurance premiums applicable to the insurance contracts concluded in Japan," respectively; the term "actuary" in Article 120, paragraph (2) shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan"; the terms "Insurance Company" and "actuary" in Article 120, paragraph (3) shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan" respectively; the terms "actuary," "each accounting period," and "board of directors" in Article 121 shall be deemed to be replaced with "actuary of a Foreign Insurance Company, etc. in Japan," "each accounting period of the business year in Japan" and "representative person of the Foreign Insurance Company, etc. in Japan," respectively; and the terms "Insurance Company" and "actuary" in Article 122 shall be deemed to be replaced with "Foreign Insurance Company, etc." and "actuary in Japan", respectively. 例文帳に追加

第百九十九条　第九十七条、第九十七条の二第一項及び第二項、第九十八条、第九十九条第一項、第二項及び第四項から第六項まで、第百条並びに第百条の二の規定は外国保険会社等の支店等における業務について、第九十九条第三項及び第七項から第十項までの規定は外国生命保険会社等の支店等における業務について、第百一条から第百五条までの規定は外国損害保険会社等が他の損害保険会社（外国損害保険会社等を含む。）との間で行う共同行為について、第七条の二、第百九条、第百十条第一項及び第三項、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定は外国保険会社等について、それぞれ準用する。この場合において、第九十七条第一項中「第三条第二項」とあるのは「第百八十五条第二項」と、第九十九条第六項中「相互会社」とあるのは「外国相互会社」と、同条第八項中「第百三十三条若しくは第百三十四条の規定により同法第三条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第三条第一項」とあるのは「第二百五条若しくは第二百六条の規定により同法第百八十五条第一項の免許が取り消された場合若しくは同法第二百七十三条の規定により同法第百八十五条第一項」と、「第百三十三条又は第百三十四条の規定により同法第三条第一項」とあるのは「第二百五条又は第二百六条の規定により同法第百八十五条第一項」と、同条第九項中「第百十一条第一項及び第二項」とあるのは「第百九十九条において準用する第百十一条第一項」と、第百九条中「事業年度」とあるのは「日本における事業年度」と、第百十条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、第百十一条第一項中「事業年度ごとに、業務」とあるのは「日本における事業年度ごとに、日本における業務」と、同項及び同条第四項中「本店又は主たる事務所及び支店又は従たる事務所その他これらに準ずる場所として内閣府令で定める場所」とあるのは「外国保険会社等の日本における支店その他これに準ずる場所として内閣府令で定める場所」と、同条第六項中「当該保険会社及びその子会社等の業務」とあるのは「当該外国保険会社等の日本における業務」と、第百十二条第一項中「所有する」とあるのは「日本において所有する」と、「内閣府令で定めるところにより、内閣総理大臣」とあるのは「内閣総理大臣」と、同条第二項中「内閣府令」とあるのは「日本において内閣府令」と、第百十四条第一項中「保険契約者」とあるのは「日本における保険契約者」と、第百十五条第一項中「所有する」とあるのは「日本において所有する」と、「価格変動準備金」とあるのは「日本において価格変動準備金」と、同条第二項中「株式等」とあるのは「日本における株式等」と、第百十六条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「責任準備金」とあるのは「日本において責任準備金」と、同条第二項中「長期の」とあるのは「日本における長期の」と、同条第三項中「保険契約」とあるのは「日本における保険契約」と、第百十七条第一項中「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「保険契約」とあるのは「日本における保険契約」と、「支出として」とあるのは「支出として日本において」と、「支払備金」とあるのは「日本において支払備金」と、第百十八条第一項中「内閣府令で定める保険契約」とあるのは「日本における保険契約のうち内閣府令で定めるもの」と、「設けなければならない」とあるのは「日本において設けなければならない」と、第百二十条第一項中「生命保険会社及び内閣府令で定める要件に該当する損害保険会社」とあるのは「外国生命保険会社等及び内閣府令で定める要件に該当する外国損害保険会社等」と、「は、取締役会において保険計理人」とあるのは「の日本における代表者は、当該外国保険会社等の日本における保険計理人」と、「保険料の算出方法」とあるのは「日本において締結する保険契約に係る保険料の算出方法」と、同条第二項及び第三項中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、第百二十一条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「毎決算期」とあるのは「日本における事業年度に係る毎決算期」と、「取締役会」とあるのは「外国保険会社等の日本における代表者」と、第百二十二条中「保険計理人」とあるのは「外国保険会社等の日本における保険計理人」と、「当該保険会社」とあるのは「当該外国保険会社等」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 68-88 (1) Where a consolidated corporation has, in each consolidated business year beginning on or after April 1, 2002, conducted a transaction for the sale of assets, purchase of assets, provision of services or any other transaction with a foreign affiliated person related to the said consolidated corporation (meaning a foreign corporation that has a relationship with the said consolidated corporation whereby either corporation holds, directly or indirectly, shares or capital contributions that account for 50 percent or more of the total number or total amount of issued shares of or capital contributions to the other corporation (excluding the shares or capital contributions held by the other corporation) or any other special relationship specified by a Cabinet Order (referred to in the next paragraph and paragraph (5) as a "special relationship"); hereinafter the same shall apply in this Article), if the amount of the consideration received by the said consolidated corporation from the said foreign affiliated person with respect to the said transaction (excluding, depending on the category of foreign corporation listed in Article 141(i) to (iii) of the Corporation Tax Act corresponding to the said foreign affiliated person, a transaction from which the said foreign affiliated person earns the domestic source income listed in the relevant item, which is specified by a Cabinet Order prescribed in Article 66-4(1); hereinafter referred to in this Article as a "foreign affiliated transaction") is below the arm's length price or if the amount of the consideration paid by the said consolidated corporation to the said foreign affiliated person with respect to the said transaction is over the arm's length price, with regard to the application of the provisions of the said Act and any other provisions concerning corporation tax on the said consolidated corporation's consolidated income for the said consolidated business year, the said foreign affiliated transaction shall be deemed to have been conducted at the arm's length price. 例文帳に追加

第六十八条の八十八　連結法人が、平成十四年四月一日以後に開始する各連結事業年度において、当該連結法人に係る国外関連者（外国法人で、当該連結法人との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係（次項及び第五項において「特殊の関係」という。）のあるものをいう。以下この条において同じ。）との間で資産の販売、資産の購入、役務の提供その他の取引を行つた場合に、当該取引（当該国外関連者が法人税法第百四十一条第一号から第三号までに掲げる外国法人のいずれに該当するかに応じ、当該国外関連者のこれらの号に掲げる国内源泉所得に係る取引のうち第六十六条の四第一項に規定する政令で定めるものを除く。以下この条において「国外関連取引」という。）につき、当該連結法人が当該国外関連者から支払を受ける対価の額が独立企業間価格に満たないとき、又は当該連結法人が当該国外関連者に支払う対価の額が独立企業間価格を超えるときは、当該連結事業年度の連結所得に係る同法その他法人税に関する法令の規定の適用については、当該国外関連取引は、独立企業間価格で行われたものとみなす。 - 日本法令外国語訳データベースシステム

Article 12 (1) Pertaining to the last business year of the period for mid-term objectives (hereinafter referred to as the "period for mid-term objectives" in this paragraph) prescribed in Article 29, paragraph (2), item (i) of the Act on General Rules, if, after the Institute has conducted the adjustments pursuant to the provisions of Article 44, paragraph (1) or paragraph (2) of the Act on General Rules, there are reserve funds pursuant to paragraph (1) of said Article, the Institute may appropriate, from among the amount equivalent to those reserve funds, the amount for which approval has been obtained from the Minister of Economy, Trade and Industry, as a financial resource for the operations prescribed in the preceding Article in the next period for mid-term objectives, pursuant to the mid-term plan (or modified mid-term plan if approval for a change pursuant to the provisions of the second sentence of said paragraph has been obtained) for which the approval specified in Article 30, paragraph (1) of the Act on General Rules has been obtained pertaining to said next period for mid-term objectives following the relevant period for mid-term objectives. 例文帳に追加

第十二条　研究所は、通則法第二十九条第二項第一号に規定する中期目標の期間（以下この項において「中期目標の期間」という。）の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、同条第一項の規定による積立金があるときは、その額に相当する金額のうち経済産業大臣の承認を受けた金額を、当該中期目標の期間の次の中期目標の期間に係る通則法第三十条第一項の認可を受けた中期計画（同項後段の規定による変更の認可を受けたときは、その変更後のもの）の定めるところにより、当該次の中期目標の期間における前条に規定する業務の財源に充てることができる。 - 日本法令外国語訳データベースシステム

(ii) a person who has filed an equivalent application(s) to the application for variety registration in a state provided in item 3 of Article 10 which allows Japanese nationals to claim a right of priority under the same conditions as Japan does (excluding State Parties and Member States; hereinafter referred to as "Designated State")(hereinafter referred to as "application in a Designated State") or his/her successor in title (limited to a Japanese national or a person belonging to a Designated State): where the person or his/her successor in title files an application for variety registration in relation to the variety pertaining to the said application in a Designated State, within one year from the day following the date of the filing of the first application in a Designated State (hereinafter referred to as "date of application in a Designated State"). 例文帳に追加

二　前条第三号に規定する国であって日本国民に対し日本国と同一の条件により優先権の主張を認めるもの（締約国及び同盟国を除く。以下「特定国」という。）に対する品種登録出願に相当する出願（以下「特定国出願」という。）をした者又はその承継人（日本国民又は当該特定国に属する者に限る。）　特定国出願のうち最先の出願（当該特定国に属する者にあっては、当該特定国出願）をした日（以下「特定国出願日」という。）の翌日から一年以内に当該特定国出願に係る品種につき品種登録出願をする場合 - 日本法令外国語訳データベースシステム

(4) The provision of the preceding paragraph shall not apply to the cases where a Bank, etc. Eligible for Subsidiary Company became a Subsidiary Company of a Bank Holding Company by acquisition of its Shares, etc. by the Bank Holding Company or its Subsidiary Companies by the enforcement of security interest or by any other cause specified by a Cabinet Office Ordinance; provided, however, that the Bank Holding Company shall take necessary measures for having the Bank, etc. Eligible for Subsidiary Company, which became its Subsidiary Company in a manner as described above, cease to be its Subsidiary Company by the day on which one year has elapsed from the date on which that cause arose, except when the Bank Holding Company has obtained an authorization from the Prime Minister for having that Bank, etc. Eligible for Subsidiary Company continue to be its Subsidiary Company. 例文帳に追加

４　前項の規定は、子会社対象銀行等が、銀行持株会社又はその子会社の担保権の実行による株式等の取得その他の内閣府令で定める事由により当該銀行持株会社の子会社となる場合には、適用しない。ただし、当該銀行持株会社は、その子会社となつた子会社対象銀行等を引き続き子会社とすることについて内閣総理大臣の認可を受けた場合を除き、当該子会社対象銀行等が当該事由の生じた日から一年を経過する日までに子会社でなくなるよう、所要の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

Article 40-3 A client, when having received Worker Dispatching services from the dispatching business operator concerned continuously for a period exceeding one year and within the period for which dispatching is possible set forth in paragraph (1) of the preceding Article with regard to the same work (excluding the work listed in each item of paragraph (1) of the preceding Article) at each of the client's places of business or any other places at which the dispatch work is performed, and who intends to employ a worker on and after the day on which the period for receiving the provision of said worker dispatch services (hereinafter referred to as a "dispatch implementation period" in this Article) expires for the purpose of continuing to have a worker engage in the same work concerned, shall endeavor to employ without delay the Dispatched Worker who has engaged in the same work concerned continuously for the dispatch implementation period and who conforms to each of the following items: 例文帳に追加

第四十条の三　派遣先は、当該派遣先の事業所その他派遣就業の場所ごとの同一の業務（前条第一項各号に掲げる業務を除く。）について派遣元事業主から継続して一年以上前条第一項の派遣可能期間以内の期間労働者派遣の役務の提供を受けた場合において、引き続き当該同一の業務に労働者を従事させるため、当該労働者派遣の役務の提供を受けた期間（以下この条において「派遣実施期間」という。）が経過した日以後労働者を雇い入れようとするときは、当該同一の業務に派遣実施期間継続して従事した派遣労働者であつて次の各号に適合するものを、遅滞なく、雇い入れるように努めなければならない。 - 日本法令外国語訳データベースシステム

Where the name of a patent agent has been removed from the register of patent agents pursuant to subsection 16(3), it may be reinstated on the register if the patent agent (a) applies to the Commissioner, in writing, for reinstatement within the one-year period after the date on which the name of the patent agent was removed from the register; (b) pays the fee set out in item 36 of Schedule II for applying for reinstatement on the register; (c) pays the fee referred to in paragraph 16(1)(a) for maintaining the name of the patent agent on the register or files the statement referred to in paragraph 16(1)(b) or (c), as the case may be; and (d) meets the requirements referred to in section 15 for entry of the name of the patent agent on the register. 例文帳に追加

第16条(3)に従って特許代理人の名称が特許代理人登録簿から抹消されている場合に，当該特許代理人が次の手続を行うときは，登録簿に回復させることができる: (a) 特許代理人の名称が登録簿から抹消された日から1年の期間内に，書面で長官に回復を申請し， (b) 登録簿への回復の申請のための附則II項目36に掲げる手数料を納付し， (c) 登録簿に特許代理人の名称を維持するために第16条(1)(a)にいう手数料を納付し，又は場合により第16条(1)(b)若しくは(c)にいう陳述書を提出し，かつ (d) 登録簿に特許代理人の名称を記入するための第15条にいう要件を満たすこと - 特許庁

Where a trade mark has been removed from the Register for non-payment of the fee for renewal, it shall, nevertheless, for the purpose of an application for the registration of a trade mark within one year from the date of expiration of the last registration be deemed to be a trade mark which is already on the Register except that this section shall not have effect when the Registrar is satisfied either - (a) that there has been no use in good faith of the trade mark which has been removed during the two years immediately preceding its removal; or (b) that no deception or confusion is likely to arise from the use of the trade mark which is the subject of the application for registration by reason of any previous use of the trade mark which has been removed.例文帳に追加

商標が更新手数料の不納の故に登録簿から抹消された場合においても，当該商標は，最終登録満了日から1年以内になされる商標登録出願の目的では，登録簿に存在する商標として扱われるものとする。ただし，本条は，登録官が次の何れかの事由を認定する場合は適用されない。 (a) 登録を抹消された商標の善意の使用が，その抹消の直前2年間になかったこと，又は (b) 抹消された商標の従前の使用を理由として，登録出願の対象である商標の使用が，何らの誤認若しくは混同も生じさせる虞がないこと - 特許庁

Article 19 (1) When NEDO has settled each account for the functions listed in Article 17, item (i), item (ii), and item (iv) pursuant to the provisions of paragraph (1) or paragraph (2) of Article 44 of the Act on General Rules for the final business year of the period for the mid-term target prescribed in Article 29, paragraph (2), item (i) of the Act on General Rules (hereinafter referred to as the "period for the mid-term target"), and there remain reserve funds as under Article 44, paragraph (1) of said Act, NEDO may appropriate the portion of the amount of reserve funds that has been approved by the Minister of Economy, Trade and Industry for the funds for functions prescribed in Article 15 during the next period for mid-term target following the period for the mid-term target in question, in accordance with the mid-term plan as set forth in Article 30, paragraph (1) of the Act on General Rules for the said next period for mid-term target (when having obtained approval for a change pursuant to the provisions of the second sentence of the said paragraph, in accordance with the mid-term plan after the change). 例文帳に追加

第十九条　機構は、第十七条第一号、第二号及び第四号に掲げる業務に係るそれぞれの勘定において、通則法第二十九条第二項第一号に規定する中期目標の期間（以下「中期目標の期間」という。）の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、同条第一項の規定による積立金があるときは、その額に相当する金額のうち経済産業大臣の承認を受けた金額を、当該中期目標の期間の次の中期目標の期間に係る通則法第三十条第一項の認可を受けた中期計画（同項後段の規定による変更の認可を受けたときは、その変更後のもの）の定めるところにより、当該次の中期目標の期間における第十五条に規定する業務の財源に充てることができる。 - 日本法令外国語訳データベースシステム

Implementing the special provisions for the companies located in the areas covered by the Disaster Relief Act in 9 prefectures except for Tokyo, companies having more than a certain scale of economic relationships with the companies located in the above-mentioned areas, and the companies having a certain level of economic relationships with the above-mentioned companies (second subcontractors) as follows (May 2, 2011): 1) To make it possible for the companies to receive 300 days of subsidy payments at maximum during the period in which the subsidies are provided under the special provisions (1 year), regardless of the maximum number of days for which subsidies had been paid for the companies in the past 2) To extend provisional measures that makes workers eligible for the Employment Adjustment Subsidies who were insured and employed for a period of less than six months例文帳に追加

東京都を除く９県の災害救助法適用地域に所在する事業所の事業主、当該地域の事業所等と一定規模以上の経済的関係を有する事業所の事業主、さらにその事業所と一定規模以上の経済的関係を有する事業所の事業主（2次下請け等）を対象に、以下の特例を実施（平成23年5月2日）①助成金の支給限度日数について、特例の支給対象期間（１年間）については、それまでの支給限度日数にかかわらず、最大３００日の利用を可能とする②被保険者として継続して雇用された期間が６か月未満の労働者も雇用調整助成金の対象とする暫定措置の延長 - 厚生労働省

(6) Where the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of a consolidated subsidiary corporation has requested the said consolidated corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the consolidated corporation in each consolidated business year or copies of such books and documents (in the case where the consolidated corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; hereinafter the same shall apply in this Article), if the said consolidated corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said consolidated corporation's amount of consolidated income or amount of consolidated loss for the relevant consolidated business year: 例文帳に追加

６　国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員が、当該連結法人にその各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この条において同じ。）又はその写しの提示又は提出を求めた場合において、当該連結法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該連結事業年度の連結所得の金額又は連結欠損金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

Article 16-2 Where the competent minister has imposed the obligation to obtain permission pursuant to the provision of paragraph 1 of the preceding article, when he/she finds a risk that a person who has made payment, etc., for which the obligation to obtain the permission is imposed, without obtaining the permission will make payment, for which the obligation to obtain permission is imposed pursuant to the provision of the said paragraph, again without obtaining the permission, he/she may, for a period of not more than one year, prohibit the person from making, in whole or in part, payment from Japan to a foreign state (excluding payment through exchange transactions conducted by banks (meaning banks prescribed in Article 2, paragraph 1 of the Banking Act (Act No. 59 of 1981); the same shall apply hereinafter) or other financial institutions specified by Cabinet Order (hereinafter referred to as the "Banks, etc.") and payment, etc. made between a resident and a non-resident (excluding payment, etc. resulting from exchange transactions conducted by the Banks, etc. or other payment, etc. specified by Cabinet Order), or may impose, pursuant to the provisions of Cabinet Order, on the person, the obligation to obtain permission for such payment and payment, etc. 例文帳に追加

第十六条の二　主務大臣は、前条第一項の規定により許可を受ける義務を課した場合において、当該許可を受ける義務が課された支払等を当該許可を受けないで行つた者が再び同項の規定により許可を受ける義務が課された支払等を当該許可を受けないで行うおそれがあると認めるときは、その者に対し、一年以内の期間を限り、本邦から外国へ向けた支払（銀行（銀行法　（昭和五十六年法律第五十九号）第二条第一項　に規定する銀行をいう。以下同じ。）その他の政令で定める金融機関（以下「銀行等」という。）が行う為替取引によつてされるものを除く。）及び居住者と非居住者との間でする支払等（銀行等が行う為替取引によつてされるものその他政令で定めるものを除く。）について、その全部若しくは一部を禁止し、又は政令で定めるところにより許可を受ける義務を課することができる。 - 日本法令外国語訳データベースシステム

(1) If any person makes any representation- (a) with respect to a mark not being a registered trademark, to the effect that it is a registered trademark; or (b) with respect to a part of a registered trademark not being a part 56 separately registered as trademark, to the effect that it is separately registered as a trademark; or (c) to the effect that a registered trademark is registered in respect of any goods or services in respect of which it is not in fact registered; of (d) to the effect that the registration of a trademark gives an exclusive right to the use thereof in any circumstances in which, having regard to limitations entered on the Register, the registration does not in fact give that right; he shall be punished with imprisonment for a term which may extend to 1 (one) year but not less than 6 (six) months, or with fine which may extend to taka 1 (one) lac but not less than 50 (fifty) thousand, or with both. 例文帳に追加

(1)次に掲げる表示を行う者は、6月以上1年以下の禁固若しくは5万タカ以上10万タカ以下の罰金が科され又はこれを併科される。(a)登録商標ではない標章について、それが登録商標であるとする表示。(b)登録商標の一部であるが商標として個別に登録されていない部分について、商標として個別に登録されているとする表示。(c)実際には登録されていない商品又は役務について、登録商標が登録されているとする表示。又は、(d)登録簿に記載された制限を考慮すると、実際にはある商標の登録がその商標の排他的使用権を付与していない状況において、当該商標の登録によって当該排他的使用権が付与されている旨の表示。 - 特許庁

(7) Where the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over a corporation's place for tax payment has requested the corporation to present or submit the books and documents that are considered to be necessary for the calculation of the arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction conducted by the corporation in each business year or copies of such books and documents (in the case where the corporation, instead of preparing or preserving such books and documents, prepares or preserves electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable to human perception, which are used in information processing by computers), such electromagnetic records shall be included; the same shall apply in the next paragraph, paragraph (9) and paragraph (12)(ii)), if the said corporation has failed to present or submit these books and documents or copies thereof without delay, the district director may presume the amount calculated by the method listed in any of the following items (the method listed in item (ii) may be applied only where the method listed in (i) is unavailable) to be the said arm's length price, and thereby make a reassessment prescribed in Article 2(xliii) of the Corporation Tax Act (referred to in paragraph (16) as a "reassessment") or a determination prescribed in item (xliv) of the said Article (referred to in paragraph (16) as a "determination") with respect to the said corporation's amount of income or amount of loss for the relevant business year or the amount of liquidation income arising from its dissolution: 例文帳に追加

７　国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員が、法人にその各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要と認められる帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次項、第九項及び第十二項第二号において同じ。）又はその写しの提示又は提出を求めた場合において、当該法人がこれらを遅滞なく提示し、又は提出しなかつたときは、税務署長は、次の各号に掲げる方法（第二号に掲げる方法は、第一号に掲げる方法を用いることができない場合に限り、用いることができる。）により算定した金額を当該独立企業間価格と推定して、当該法人の当該事業年度の所得の金額若しくは欠損金額又は解散による清算所得の金額につき法人税法第二条第四十三号に規定する更正（第十六項において「更正」という。）又は同条第四十四号に規定する決定（第十六項において「決定」という。）をすることができる。 - 日本法令外国語訳データベースシステム

(i) the total of the necessary fixed number of persons that utilize Communal Daily Long-Term Care for A Dementia Patient, Daily Life Long-Term Care for A Person Admitted to A Community-Based Specified Facility, and Admission to A Community-Based Facility for Preventive Daily Long-Term Care of the Elderly Covered by Public Aid, said prospective numbers by type of Service Covered by Long-Term Care Benefits, etc., and measures to secure said prospective numbers for each fiscal year by each area that is specified by said Municipality by comprehensively taking into consideration geographical conditions, population, transportation, other social conditions, status of facility conditions for providing Service Covered by Long-Term Care Benefits, etc., and other conditions within the area where said residents live their daily life; 例文帳に追加

一　当該市町村が、その住民が日常生活を営んでいる地域として、地理的条件、人口、交通事情その他の社会的条件、介護給付等対象サービスを提供するための施設の整備の状況その他の条件を総合的に勘案して定める区域ごとの当該区域における各年度の認知症対応型共同生活介護、地域密着型特定施設入居者生活介護及び地域密着型介護老人福祉施設入所者生活介護に係る必要利用定員総数その他の介護給付等対象サービスの種類ごとの量の見込み並びにその見込量の確保のための方策 - 日本法令外国語訳データベースシステム

Where a trademark has been removed from the Register for failure to pay the fee for renewal, it shall nevertheless, for the purpose of any application for the registration of another trademark during 1(one) year next after the date of the removal, be deemed to be a trademark already on the Register, unless the Tribunal is satisfied- (a) that there has been no bona fide trade use of the trademark which has been removed during the 2(two) years immediately preceding its removal; and (b) that no deception or confusion would be likely to arise from the use of the trademark which is the subject of the application for registration by reason of any previous use of the trademark which has been removed. 例文帳に追加

商標が更新手数料不納のため登録簿から抹消された場合、当該抹消にもかかわらず、抹消の日から1年間、他の商標の登録に係る出願の目的においては、抹消された当該商標は登録簿に記載あるものとみなされる。ただし、審判機関が次に掲げる各号に該当すると判断する場合を除く。(a)当該商標が抹消される直前2年の間に、当該商標の誠実かつ真正な商業的使用がなかったとき。(b)抹消された商標のいかなる従前の使用によっても、登録出願に係る商標の使用により何ら誤認又は混同が生じるおそれがないとき。 - 特許庁

Over the past decade, systems and institutions for ventures have been greatly developed. For instance, emerging equity exchanges were opened, minimum capital requirements for joint-stock companies were abolished, and systems for financing without the need for collateral or a guarantor were introduced. During the global IT boom around 2000, many IT service-related start-ups also came into the spotlight in Japan. In the country as a whole, however, the opening rate of establishments (the proportion of start-ups among existing businesses) stood at 5.1% (2004 - 2006), smaller than the closing rate (the proportion of discontinued companies among existing businesses) of 6.2%. This has also stayed at a lower level than that in the United States (10.2%), the United Kingdom (10.0%), and France (12.1%). (The year of reference is 2004 for all three countries). 例文帳に追加

この10年間、新興株式市場の整備や株式会社最低資本金規制の撤廃、新規創業者に対する無担保・無保証人融資制度の整備など、ベンチャー企業を取り巻く制度整備は大きく進展し、2000年頃には世界的なＩＴブームに乗って我が国でも多くのＩＴ・サービス系ベンチャー企業が注目されたが、我が国全体として見ると、開業率（新規開業企業数の現時点企業数に占める割合）は、5.1%（2004年～2006年）と、廃業率（廃業企業数の現時点企業数に占める割合）の6.2%を下回っており、米国(10.2%）、英国(10.0%）、フランス(12.1%）（米国、英国、フランスはいずれも2004年データ）と比して低水準にとどまっている。 - 経済産業省

(5) Notwithstanding the provisions of paragraph (1) and paragraph (2), where a stock company, as provided for by Article 444 of the Companies Act, has prepared consolidated financial statements (meaning consolidated financial statements prescribed in paragraph (1) of said Article) for the most recent business year with regard to the stock company itself and another juridical person, and reported the contents thereof at an annual shareholders meeting of the stock company, if a rehabilitation case, etc. is pending against the stock company, a petition for commencement of rehabilitation proceedings against such other juridical person may also be filed with the district court before which the rehabilitation case, etc. against the stock company is pending, and if a rehabilitation case, etc. is pending against such other juridical person, a petition for commencement of rehabilitation proceedings against the stock company may also be filed with the district court before which the rehabilitation case, etc. against such other juridical person is pending. 例文帳に追加

５　第一項及び第二項の規定にかかわらず、株式会社が最終事業年度について会社法第四百四十四条の規定により当該株式会社及び他の法人に係る連結計算書類（同条第一項に規定する連結計算書類をいう。）を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について再生事件等が係属しているときにおける当該他の法人についての再生手続開始の申立ては、当該株式会社の再生事件等が係属している地方裁判所にもすることができ、当該他の法人について再生事件等が係属しているときにおける当該株式会社についての再生手続開始の申立ては、当該他の法人の再生事件等が係属している地方裁判所にもすることができる。 - 日本法令外国語訳データベースシステム

(5) Notwithstanding the provisions of paragraph (1) and paragraph (2), where a stock company, as provided for by Article 444 of the Companies Act, has prepared consolidated financial statements (meaning consolidated financial statements prescribed in paragraph (1) of said Article) for the most recent business year with regard to the stock company itself and another juridical person, and reported the contents thereof at an annual shareholders meeting of the stock company, if a bankruptcy case, etc. is pending against the stock company, a petition for commencement of bankruptcy proceedings against such other juridical person may also be filed with the district court before which the bankruptcy case, etc. against the stock company is pending, and if a bankruptcy case, etc. is pending against such other juridical person, a petition for commencement of bankruptcy proceedings against the stock company may also be filed with the district court before which the bankruptcy case, etc. against such other juridical person is pending. 例文帳に追加

５　第一項及び第二項の規定にかかわらず、株式会社が最終事業年度について会社法第四百四十四条の規定により当該株式会社及び他の法人に係る連結計算書類（同条第一項に規定する連結計算書類をいう。）を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について破産事件等が係属しているときにおける当該他の法人についての破産手続開始の申立ては、当該株式会社の破産事件等が係属している地方裁判所にもすることができ、当該他の法人について破産事件等が係属しているときにおける当該株式会社についての破産手続開始の申立ては、当該他の法人の破産事件等が係属している地方裁判所にもすることができる。 - 日本法令外国語訳データベースシステム

Article 265 (1) In the case where an Association has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act or its articles of incorporation or other rules (hereinafter referred to as "This Act, etc." in this Article) or, in the case where, regardless of the fact that an Association Member has violated This Act, etc., said Association has failed to exercise its powers recognized pursuant to this Act, an order based on this Act or its articles of incorporation or has failed to take any other necessary measures for having said Association Member observe this Act, etc., if the competent minister finds it necessary and appropriate for achieving fair and smooth brokerage of Transactions on a Commodity Market, etc. or for protecting customers, he/she may rescind the approval of the establishment of said Association, order the suspension of the whole or a part of its business for a fixed period not exceeding one year, order the prohibition of a part of its business or order the dismissal of its officer. 例文帳に追加

第二百六十五条　主務大臣は、協会がこの法律、この法律に基づく命令若しくはこの法律に基づいてする主務大臣の処分若しくは定款その他の規則（以下この条において「この法律等」という。）に違反した場合又は協会員がこの法律等に違反する行為をしたにもかかわらず、当該協会員に対しこの法律等を遵守させるために当該協会がこの法律、この法律に基づく命令若しくは当該定款により認められた権能の行使その他必要な措置をすることを怠つた場合において、商品市場における取引等の受託を公正かつ円滑ならしめ、又は委託者を保護するため必要かつ適当であると認めるときは、その設立の認可を取り消し、一年以内の期間を定めてその業務の全部若しくは一部の停止を命じ、その業務の一部の禁止を命じ、又はその役員の解任を命ずることができる。 - 日本法令外国語訳データベースシステム

(1) In the case where an Association has violated this Act, an order based on this Act or a disposition by the competent minister based on this Act or its articles of incorporation or other rules (hereinafter referred to as "This Act, etc." in this Article) or, in the case where, regardless of the fact that an Association Member has violated This Act, etc., said Association has failed to exercise its powers recognized pursuant to this Act, an order based on this Act or its articles of incorporation or has failed to take any other necessary measures for having said Association Member observe this Act, etc., if the competent minister finds it necessary and appropriate for achieving fair and smooth acceptance of the consignment of Transactions on a Commodity Market, etc. or for protecting customers, he/she may rescind the approval of the establishment of said Association, order the suspension of the whole or a part of its business for a fixed period not exceeding one year, order the prohibition of a part of its business or order the dismissal of its officer. 例文帳に追加

１ 主務大臣は、協会がこの法律、この法律に基づく命令若しくはこの法律に基づいてする主務大臣の処分若しくは定款その他の規則（以下この条において「この法律等」という。）に違反した場合又は協会員がこの法律等に違反する行為をしたにもかかわらず、当該協会員に対しこの法律等を遵守させるために当該協会がこの法律、この法律に基づく命令若しくは当該定款により認められた権能の行使その他必要な措置をすることを怠つた場合において、商品市場における取引等の受託を公正かつ円滑ならしめ、又は委託者を保護するため必要かつ適当であると認めるときは、その設立の認可を取り消し、一年以内の期間を定めてその業務の全部若しくは一部の停止を命じ、その業務の一部の禁止を命じ、又はその役員の解任を命ずることができる。 - 経済産業省

Article 10 A mode of transaction specified by a Cabinet Order as prescribed in Article 26(3)(ii) of the Act shall be sales or offer of services conducted by a seller or a Service Provider to a customer with which there is a continuous transaction relationship (limited to a person with which there were transactions concerning said sales or offer of services upon two or more visits during a one year period prior to the date of the visit) by calling the customer by telephone and, as a result of solicitation of a sales contract or a Service Contract in such telephone call, receiving an application for such sales contract or Service Contract by Postal Mail, etc. (which means the Postal Mail, etc. as prescribed in Article 2(2) of the Act; hereinafter the same shall apply in this article) or concluding such sales contract or Service Contract by Postal Mail, etc. 例文帳に追加

第十条　法第二十六条第三項第二号の政令で定める取引の態様は、販売業者又は役務提供事業者が継続的取引関係にある顧客（当該勧誘の日前一年間に、当該販売又は役務の提供の事業に関して、二以上の取引のあつた者に限る。）に対して電話をかけ、その電話において行う売買契約又は役務提供契約の締結についての勧誘により、当該売買契約の申込みを郵便等（法第二条第二項に規定する郵便等をいう。以下この条において同じ。）により受け、若しくは当該売買契約を郵便等により締結して行う販売又は当該役務提供契約の申込みを郵便等により受け、若しくは当該役務提供契約を郵便等により締結して行う役務の提供とする。 - 日本法令外国語訳データベースシステム

Except as otherwise provided in this Article, a resident of a Contracting State that derives income from the other Contracting State shall be entitled to all the benefits accorded to residents of a Contracting State for a taxable year by the provisions of other Articles of this Convention only if such resident satisfies any other specified conditions for the obtaining of such benefits and is either: (a) an individual; (b) a Contracting State, any political subdivision or local authority thereof, the Bank of Japan or the Federal Reserve Banks; 例文帳に追加

一方の締約国の居住者で他方の締約国において所得を取得するものは、この条約の特典を受けるために別に定める要件を満たし、かつ、次の(a)から(f)までに掲げる者のいずれかに該当する場合に限り、各課税年度において、この条約の特典（この条約の他の条の規定により締約国の居住者に対して認められる特典に限る。以下この条において同じ。)を受ける権利を有する。ただし、この条約の特典を受けることに関し、この条に別段の定めがある場合は、この限りでない。(a)個人(b)当該一方の締約国、当該一方の締約国の地方政府若しくは地方公共団体、日本銀行又は連邦準備銀行 - 財務省

(2) With regard to the application of the provision of Article 48 of the New Employment Insurance Act to the benefit for daily work job applicant paid in respect of the day during September 1984 on which the job applicant is unemployed as prescribed by Article 47, paragraph (1) of the Employment Insurance Act, the stamp insurance premiums paid in respect of any day during July of the same year pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance prior to revision by Article 2 shall be deemed as the stamp insurance premiums paid pursuant to the provisions of the Act on Collection, etc. of Insurance Premiums of Labor Insurance as revised by the same Article, and the portion of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the Old Employment Insurance Act (hereinafter referred to as the "old Level I stamp insurance premiums") corresponding to the number of days for which the payment of the Level I stamp insurance premiums prescribed by Article 48, item (i) of the New Employment Insurance Act (hereinafter referred to as the "new Level I stamp insurance premiums") is made in respect of any day during August of the same year (or, if such number of days for which the payment is made exceeds the number of days for which the payment of the old Level I stamp insurance premiums is made in respect of any day during July of the same year, the number of days for which the payment of such old Level I stamp insurance premiums is made) shall be deemed as the new Level I stamp insurance premiums for such number of days for which such payment is made, the portion corresponding to the remaining number of days shall be deemed as the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the New Employment Insurance Act for such number of days, the Level II stamp insurance premiums prescribed by Article 48, item (ii)(a) of the Old Employment Insurance Act shall be deemed as the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the New Employment Insurance Act, and the Level III stamp insurance premiums prescribed by Article 48, item (ii)(b) of the Old Employment Insurance Act shall be deemed as the Level IV stamp insurance premiums prescribed by Article 48, item (ii)(c) of the New Employment Insurance Act. 例文帳に追加

２　昭和五十九年九月中の雇用保険法第四十七条第一項に規定する失業している日について支給する日雇労働求職者給付金に関する新雇用保険法第四十八条の規定の適用については、同年七月中の日について第二条の規定による改正前の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料は、同条の規定による改正後の労働保険の保険料の徴収等に関する法律の規定により納付された印紙保険料とみなし、旧雇用保険法第四十八条第一号に規定する第一級印紙保険料（以下「旧第一級印紙保険料」という。）のうち同年八月中の日について納付された新雇用保険法第四十八条第一号に規定する第一級印紙保険料（以下「新第一級印紙保険料」という。）の納付日数（その納付日数が同年七月中の日について納付された旧第一級印紙保険料の納付日数を超えるときは、当該旧第一級印紙保険料の納付日数）に相当する納付日数分については当該納付日数分の新第一級印紙保険料と、残余の納付日数分については当該納付日数分の新雇用保険法第四十八条第二号イに規定する第二級印紙保険料と、旧雇用保険法第四十八条第二号イに規定する第二級印紙保険料については新雇用保険法第四十八条第二号ロに規定する第三級印紙保険料と、旧雇用保険法第四十八条第二号ロに規定する第三級印紙保険料については新雇用保険法第四十八条第二号ハに規定する第四級印紙保険料とみなす。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

(10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the said Order. 例文帳に追加

１０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。 - 日本法令外国語訳データベースシステム

Article 7 (1) A nuclear operator shall, pursuant to the provisions of an ordinance of the competent ministry, prepare a nuclear operator emergency action plan with regard to its measures to prevent nuclear emergency, emergency response measures, and measures for restoration from nuclear emergency and other duties that are necessary for preventing the occurrence and progression (expansion) of a nuclear disaster and for promoting nuclear disaster recovery efforts, with respect to each of its nuclear sites, and review its nuclear operator emergency action plan every year and revise it if revision is found to be necessary. In this case, said nuclear operator emergency action plan shall not conflict with either any regional disaster prevention plan prescribed in Article 2, item (x) of the Basic Act on Disaster Control Measures or any disaster prevention plan for petroleum industrial complexes and other petroleum facilities prescribed in Article 31, paragraph 1 of the Act on the Prevention of Disasters in Petroleum Industrial Complexes and Other Petroleum Facilities (referred to as a "regional disaster prevention plan, etc." in the next paragraph). 例文帳に追加

第七条　原子力事業者は、その原子力事業所ごとに、主務省令で定めるところにより、当該原子力事業所における原子力災害予防対策、緊急事態応急対策及び原子力災害事後対策その他の原子力災害の発生及び拡大を防止し、並びに原子力災害の復旧を図るために必要な業務に関し、原子力事業者防災業務計画を作成し、及び毎年原子力事業者防災業務計画に検討を加え、必要があると認めるときは、これを修正しなければならない。この場合において、当該原子力事業者防災業務計画は、災害対策基本法第二条第十号に規定する地域防災計画及び石油コンビナート等災害防止法第三十一条第一項に規定する石油コンビナート等防災計画（次項において「地域防災計画等」という。）に抵触するものであってはならない。 - 日本法令外国語訳データベースシステム

Naturally, from the perspective of a local foreign financial institution, the proper involvement of a semi-public JBIC or JETRO would be sufficient reason for it to do business with Japanese companies as it would provide peace of mind. I believe that it is the lowest level of support that the government should provide. Amid the high yen situation, we have just made a decision to have the SME Financing Facilitation Act extended for one year. It is vital to have the bill passed – for the purpose of making it easier for SMEs to enter overseas markets, specifically, Asian markets, with peace of mind. As I pointed out the importance of the best public-private balance, our decision to launch this policy reflects our wish to elevate the Japanese economy by having the public and private sectors help each other to bring out the best of each other's strengths. Our administrative staff made a huge effort to put this policy measure together. 例文帳に追加

当然、外国の金融機関にとりましては、JBICだとかJETROがきちっと間に立ってやっているのですから、これは言うなれは半官半民のようなものですから、安心できるということで、地域の金融機関もこの企業と付き合えるのではないかということになります。それくらいの支援も政府がさせて頂かないと、今、こういう円高の中で、この前から中小企業金融円滑化法は1年延長するということを決定させて頂きましたけれども、これは法律が通ることが非常に必要でございますが、そういった意味で中小企業を具体的に海外、特にアジアの市場に向けて安心して進出しやすくする。そして、官と民とのベストバランスが大事だということを申し上げている通り、官は官のいいところ、民は民のいいところ、それをお互いに助け合って、出し合って日本の経済を興していきたいというふうに思っているから、こういう政策を決定させて頂きました。これは事務方が非常によく頑張ってくれました。 - 金融庁